DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI, CHENNAI vs. BONDALAPATI SHIVAJI RAO, CHENNAI

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

reassessment exercise can be initiated against a non-searched person. Unless the AO of that "other person" is satisfied that the material so gathered is likely to have an impact "on the determination of the total income of such other person", the mere receipt of documents would not suffice. 20. It thus becomes apparent that it is the satisfaction arrived

BONDALAPATI SHIVAJI RAO,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), CHENNAI, CHENNAI

In the result, appeal filed by the assessee stands allowed and\nappeal filed by the Revenue is dismissed

147, Section 148, Section 149,\nSection 151 & Section 153, the Assessing Officer will issue notice as per\nprovisions of 153A. The intention of the parliament for separate Sections\nfor issuing notice u/s 143(2) and Section 153A is specifically different\nITA No.1044/Chny/2023 (AY 2019-20)\nITA No.1103/Chny/2023 (AY 2019-20)\nBondalapati Shivaji Rao\n:: 27 ::\nand falls in particular circumstances

INCOME TAX OFFICER, COIMBATORE vs. DAMAYANTI RAMACHANDRAN, GN MILLS POST, COIMBATORE

In the result, both the appeals of revenue for the A

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, ननिाारण वर्ा/Assessment Year: 2015-16

u/s 147 was passed. Final assessment order was passed. 11.1 The ld.DR further submitted that after the assessee has requested for reasons, the AO has provided the reasons on 29.09.2020. Thereafter the assessee has raised objections against the reopening of the case. The AO has disposed of the reasons with a speaking Order on 10.09.2021. The final Order was completed

ALTHI VENKATA NARENDRA RAJU,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(2), CHENNAI

In the result, the appeal filed by the assessee in ITA No

5A)], be completed-\n(i) where the assessment, reassessment or recomputation is made on the assessee or any\nperson in consequence of or to give effect to any finding or direction 22 contained in\nan order under section 250, section 254, section 260, section 262, section 263,\nor section 264 or in an order of any court in a proceeding

INCOME TAX OFFICER, COIMBATORE vs. DAMAYANTI RAMACHANDRAN, GN MILLS POST, COIMBATORE

u/s 147 was passed.\nFinal assessment\norder\nwas passed.\n11.1 The Id.DR further submitted that after the assessee has requested for reasons,\nthe AO has provided the reasons on 29.09.2020. Thereafter the assessee has raised\nobjections against the reopening of the case. The AO has disposed of the reasons\nwith a speaking Order on 10.09.2021. The final Order was completed

ACIT CORPORATE CIRCLE 5(2), CHENNAI vs. RICH INDIA HOUSING PVT. LTD., CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

147 of the Act accepting the returned income based on the details filed before him and assessed the income at Rs.7,66,84,322/-, which includes the income offered as additional income during the course of survey of Rs.8 crores. The AO initiated penalty proceedings u/s.271(1)(c) of the Act for concealment of income. For this, he made